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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 63201 - 63225 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200213007 | 6330.00-00 | Collection Due Process - Levy | 03/29/2002 |
| 200213006 | 6015.00 | Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) | 03/29/2002 |
| 200213005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2002 |
| 200213004 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/29/2002 |
| 200213004 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 03/29/2002 |
| 200213004 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 03/29/2002 |
| 200213003 | 368.05-00 | Recapitalization (Type "E") | 03/29/2002 |
| 200213003 | 368.08-00 | Continuity of Interest Rule | 03/29/2002 |
| 200213002 | 368.05-00 | Recapitalization (Type "E") | 03/29/2002 |
| 200213002 | 368.08-00 | Continuity of Interest Rule | 03/29/2002 |
| 200213001 | 368.05-00 | Recapitalization (Type "E") | 03/29/2002 |
| 200213001 | 368.08-00 | Continuity of Interest Rule | 03/29/2002 |
| 200212036 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/22/2002 |
| 200212035 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 03/22/2002 |
| 200212034 | 4942.03-07 | Set-Asides | 03/22/2002 |
| 200212034 | 4942.03-05 | Qualifying Distribution | 03/22/2002 |
| 200212033 | 9999.98-00 | Not Able to Identify Under Present List | 03/22/2002 |
| 200212032 | 9999.98-00 | Not Able to Identify Under Present List | 03/22/2002 |
| 200212031 | 78A.01.02-00 | TSM: Elec. Data Interch. (EDI): Electronic court notices | 03/22/2002 |
| 200212030 | 302.00-00 | Distributions in Redemption of Stock | 03/22/2002 |
| 200212030 | 317.02-00 | Redemption of Stock v. Not a Redemption | 03/22/2002 |
| 200212029 | 3121.02-10 | Student Employee of School, etc. | 03/22/2002 |
| 200212028 | 6621.01-00 | Overpayment and Underpayment Rates | 03/22/2002 |
| 200212027 | 1402.00-00 | Definitions | 03/22/2002 |
| 200212026 | 355.01-00 | Spin-Off | 03/22/2002 |
